Cpaing@blog

流动资产 Current assets
货币资金 Cash and cash equivalents
1001现金 Cash
1002 银行存款 Cash in bank/Bank
1009 其他货币资金 Other cash and cash equivalents
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - shares
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收账款 Account receivable
1111 应收票据 Note receivable
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Provision for bad debts
1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventory/Stock
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1421 长期投资减值准备 Long-term investments depreciation reserves
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Provision for Depreciation

1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
191101待处理流动资产损溢 Wait deal intangible assets loss or income
191102待处理固定资产损溢 Wait deal fixed assets loss or income